New trends in intellectual capital disclosures of higher degree institutions in Indonesia
IT and the Development of Digital Skills and Competences in Education
School of Business and Law / Centre for Innovative Practice
This study aims to investigate the existence regarding the new method in disclosing intellectual capital called as web-based intellectual capital disclosure to overcome the limitation of traditional intellectual capital disclosures and also examine the determinant factors that may influence web-based intellectual capital disclosure of Indonesian universities such as autonomy, competitiveness, age, and size. A partial least-squares analysis is conducted to have an observation of 83 Indonesian higher education institutions. The results show that there is extensive use of intellectual capital disclosure through websites done by Indonesian universities, especially in internal capital, while the disclosure of external capital and human capital is still limited. Furthermore, autonomy gives the biggest impact toward web-based intellectual capital disclosure because autonomy provides freedom for universities in managing their institution especially in improving their web-based intellectual capital disclosure in order to attract more public and government fund.
Hatane, S. E., Oktavianus, E., Tarigan, J., & Jie, F. (2021). New trends in intellectual capital disclosures of higher degree institutions in Indonesia. In P. O. de Pablos, M. D. Lytras & X. Zhang (Eds.), IT and the Development of Digital Skills and Competences in Education (pp. 217-234). IGI Global. https://doi.org/10.4018/978-1-7998-4972-8.ch013